Internal controls for payroll systems include all of the following excepta. restricted access to the check signing machine. b. changes in pay rates should be authorized and in writing. c. having employees check into work using an employee id card. d. payroll checks should be distributed by each employee's supervisor.

a. restricted access to the check signing machine.

Explanation:

Internal controls for payroll systems include all of the following except payroll checks should be distributed by each employee's supervisor according to a more horizontal control.

answer; /// i believe its (bas design);

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